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14 March 2013 Newsletter now available

This newsletter includes items on: 1. Latest news from the CJEU. 2. Is a memorial a supply of land? 3. Time limits- no repayment due. 4. Failure by HMRC to consider exercising discretion. Read in full.

27 February 2013 newsletter

The latest CVC newsletter is now available. This newsletter covers: 1. Legitimate expectation case 2. Court of Appeal decision in BAA 3. Opportunity for not-for-profit cinemas 4. Live-work units Read in full.

Legitimate Expectation.

In an important decision, Noor, the Upper Tier Tribunal (UTT) has ruled that the First Tier Tribunal (FTT) does not have jurisdiction in regards to the public law concept of “legitimate expectation” as this is a matter for remedy...

Latest CVC Newsletter now available

This newsletter contains items on: Contains items on: 1. Room Hire and Catering 2. ADR to become ‘business as usual’ 3. Insurance services are distinct from leasing services 4. Restriction on occupation = restriction on use 5. Tribunal costs...

Supplies of room hire and catering

HM Revenue & Customs have issued a Brief stating that they view the supply of a room and catering as both being taxable even if the catering is supplied by a different party to the one supplying the room....